Search Results for "notice under section 148"

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Search Results for "notice under section 148"

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High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income-tax Act, 1961 — Notice Barred by Limitation Under Section 149. Declaration Under Income Declaration Scheme, 2016 Deemed Never Made Due to Default in Instalments; Revised Return Filed; Reopening Notice Issued Beyond Time Limit Quashed.

28 Aug 2023

The petitioner, an individual, filed a declaration under the Income Declaration Scheme, 2016 (IDS) declaring undisclosed income. The scheme required p...

Supreme Court

Supreme Court Upholds Ban on Apartmentalisation in Chandigarh Residential Plots to Preserve City's Original Character. Fragmentation of single dwelling units into multiple apartments violates Rule 16 of Chandigarh Estate Rules, 2007 and the Chandigarh Master Plan 2031.

10 Jan 2023

The case involves a Public Interest Litigation filed by the Chandigarh Citizens Forum (appellants) against the Chandigarh Administration and others, s...

Supreme Court

Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts

1 May 2024

Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...

High Court

Bombay High Court Quashes Section 307 IPC in Land Dispute Case — No Intent to Kill Found. Magistrate's Order to Issue Process Under Section 307 IPC Set Aside as Allegations of Strangulation Were Not Supported by Investigation and No Intention to Cause Death Was Evident.

16 Oct 2019

The petitioners, original accused in a criminal case, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) challengin...

Supreme Court

Supreme Court Allows Appeal in Civil Revision Petition and Rejects Plaint Under Order VII Rule 11 CPC. Plaint Based on Agreement to Sell Held Barred by Law as Agreement Does Not Create Interest in Property Under Section 54 of Transfer of Property Act, 1882, and Injunction Suit Without Declaration of Title Not Maintainable When Title Disputed.

16 Apr 2025

The appeal arose from a civil revision petition challenging the High Court's dismissal of an application under Order VII Rule 11 CPC seeking rejection...

High Court

Bombay High Court Grants Interim Relief Under Section 9 of Arbitration Act for Enforcement of Consent Award Despite Jurisdictional Challenge. The court held that a party who consents to arbitration without objecting to jurisdiction cannot later challenge the award as a nullity on territorial grounds.

14 Sep 2010

The petitioner, United Spirits Limited, filed an application under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim reliefs pe...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material — Interest on Refund Net of Interest Paid Under Section 220 Was Fully Disclosed During Original Assessment

19 Mar 2010

The petitioner, Arthur Anderson & Co., filed a writ petition under Article 226 of the Constitution challenging a notice dated 4 February 2009 issued b...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Proper Sanction. Notice Issued Beyond Four Years Requires Approval from Principal Chief Commissioner Under Section 151(1), Not Joint Commissioner.

9 Jan 2023

The petitioner, MA Multi-Infra Development Pvt. Ltd., challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 f...

High Court

Karnataka High Court Grants Bail to Accused in SC/ST Atrocities Case Due to Lack of Prima Facie Evidence and Parity with Co-Accused. Alleged Caste-Based Insult Not in Public View Under Section 3(1)(r) of SC/ST Act, 1989.

21 Jul 2020

The petitioners, Marenna @ Mareppa and Sahebreddy @ Sabreddy, filed separate criminal petitions under Section 439 of the Code of Criminal Procedure, 1...

Supreme Court

Supreme Court Upholds Election of Successful Candidate in Office of Profit Disqualification Case Under Article 191(1)(a). Employee of Government Company Not Disqualified Because He Does Not Hold Office Directly Under State Government.

27 Jan 1969

This appeal before the Supreme Court arose from an election petition filed by the appellant, an unsuccessful candidate for the Mysore Legislative Asse...

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